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After the health emergency, where did corporate CSR money go?
The health emergency eased, but it left a question for CSR teams: after urgent care, where should the next rupee go? In the spending records, the answer points toward education and livelihoods. It also comes with a twist. A small group of companies drove most of the change.
What the numbers show
- Healthcare share
- 13.7% to 28.4%
- FY 2019-20 to FY 2021-22, as spending nearly doubled
- Education and livelihoods
- 23.7% to 42.0%
- FY 2021-22 to FY 2023-24
- From five companies
- About 80%
- Of the ₹2,308 crore increase in education and livelihoods
- Without those five
- 27.2% to 30.0%
- Education and livelihood share across the rest
CSR
The emergency changed the mix
We followed 76 companies with CSR project records in every year from FY 2014-15 to FY 2023-24. Among them, healthcare received 13.7% of CSR spending in FY 2019-20. By FY 2021-22, it received 28.4%. The amount nearly doubled, from ₹1,272 crore to ₹2,498 crore. Total spending by the same companies fell slightly over that period, from ₹9,265 crore to ₹8,787 crore. Health took a much larger place in the budget while other priorities took less (Detego Solutions, 2026).
The project descriptions give the figures a human context. They include COVID care, relief and contributions to emergency funds. The database records where companies reported spending their money. It does not tell us everything about the decisions made inside those companies, or what each project ultimately achieved.
| Year | Education and livelihoods | Healthcare | Other sectors |
|---|---|---|---|
| FY 2019-20 | 27.6% | 13.7% | 58.6% |
| FY 2021-22 | 23.7% | 28.4% | 47.9% |
| FY 2023-24 | 42% | 19.9% | 38.1% |
Note. Percentages use spending by the 76 companies present in every year. Education and livelihoods combine two sector labels in the source data. Source: Detego Solutions (2026).
What came after
As the immediate crisis passed, education and livelihood enhancement gained ground. Together, they represented 23.7% of the comparable group’s CSR spending in FY 2021-22. By FY 2023-24, their share had reached 42.0%, with reported spending rising from ₹2,083 crore to ₹4,391 crore (Detego Solutions, 2026).
Healthcare did not disappear. It still accounted for 19.9% of spending in FY 2023-24, or about ₹2,080 crore. That was well above its FY 2019-20 level in nominal rupees. The emergency peak receded, but health kept a larger place than it had before COVID.
The companies behind the headline
The rise in education and livelihoods looks different when we ask who paid for it. Tata Consultancy Services, HDFC Bank, Reliance Industries, ONGC and Infosys contributed about 80% of the ₹2,308 crore increase recorded between FY 2021-22 and FY 2023-24. Excluding those five, education and livelihoods still grew as a share of spending, but only from 27.2% to 30.0% (Detego Solutions, 2026).
| TCS | ₹763 cr |
|---|---|
| HDFC Bank | ₹355 cr |
| Reliance | ₹329 cr |
| ONGC | ₹269 cr |
| Infosys | ₹133 cr |
| Other companies | ₹459 cr |
Note. Change from FY 2021-22 to FY 2023-24 in the 76-company group. ONGC classification is discussed below. Source: Detego Solutions (2026).
That concentration is the real turn in the story. The largest contributors can move the aggregate numbers quickly. Elsewhere, the shift appears more gradual. The next question is whether the newer allocation lasts, and whether the projects behind it help people stay in school or build a more reliable income. Spending records can show the choice to fund those goals. They cannot yet tell us whether the goals were met.
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